There is no ETF for cancellation within the 30 day 'buyer's remorse' period, so no, the ETF with AT&T is not 'a different story'
If one is a new activation and returns the equipment and cancels service within 30 days there is no ETF, and if one is an existing customer then the upgrade can be reversed and you go back to your old contract (or go back to being month to month if you were out of contract) with no penalty.
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